<button type="submit" value="Submit button" class="IR"
  id="IRbutton"><em></em>Submit button</button>

/* CSS */
.IR {
  position: relative;
  overflow: hidden;
  font-size: 1em;
}

.IR em {
  display: block;
  position: absolute;
  top: 0; left: 0;
  z-index: 1;
}

button#IRbutton {
  background: none;
  border: none;
  float: left;
  display: inline;
}

#IRbutton:hover { cursor: pointer; /* cursor: hand; for IE5 */ }
#IRbutton, #IRbutton em { width: 83px; height: 26px; }
#IRbutton em { background: url(/images/donate_button2.jpg) no-repeat; }
#IRbutton:hover em, #IRbutton:focus em { background-position: -83px 0; }

/* for ie5.x/mac only */
* html>body .IR {
  position: static;
  overflow: visible;
  font-size: 10px;
}
* html>body .IR em { position: static; }
* html>body #IRbutton em { margin-bottom: -26px; }

